原材料出口限制视阈下我国资源税制度的再完善

The Further Improving of China’s Resource Tax System: under the Perspective of Raw Material Export Restriction

限制来源于可用竭自然资源的原材料的出口,保护资源,实现可持续发展,是我国改革开放四十年的经验总结。资源税具有"关税替代效应",可起到间接限制原材料出口的作用,且在WTO体制中具有正当性。在中国原材料案和稀土案相继败诉的背景下,我国与其"明知不可为而为之",继续诉诸出口关税等直接出口限制措施,不如另辟蹊径采取资源税等间接出口限制措施限制原材料出口。基于原材料出口限制视角,反思我国资源税制度,可以发现立法目的缺失、资源"租""税""费"基本理论认识不清以致三者关系混淆和实现方式不科学、子税目粗疏、税率过低等问题的存在,影响了资源税限制原材料出口作用的发挥。我们应融合民法上的所有权理论、公司法上的股权理论和国际经济法中的"次优出口税理论",以资源租、税、费的功能与实现方式等基本理论问题为切入点,从理念和规则两个层面进一步完善我国的资源税制度。

Restricting the export of raw materials from exhaustible natural resources,protecting resources and are summary experiences of China’s reform and opening up.The resource tax has‘substitution effect of export duty’,which can play an indirect role in restricting the export of raw materials and is legitimate in WTO system.Rethinking China’s resource tax system from the perspective of raw material export restriction,we can find that so many defects existing influence resource tax’s role in restricting the export of raw materials,such as the purpose of the legislation is unclear,the basic theories of resource‘rent’,‘tax’and‘fee’are not clear,the confusion of theirs relationships,the implementations are unscientific and the key elements of the resource tax system is unreasonable.Starting with basic theoretical issues such as the functions of rent,taxes,and fees,China’s resource tax system should be improved further from two aspects,ideas and measures.